1998 (7) TMI 353

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..... SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The short point to be considered in this case is whether industrial scrap arising during the course of manufacture of steel products not melting scrap but comes within the ambit of products as can be used as re-rollable scrap. The Tribunal in the case of Tata Iron and Steel Co. Ltd. reported in 1987 (30) E.L.T. 771, followin .....

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..... s size or its classification in iron and steel Controller's price circulars or the fact it closely resembled defective blooms or slabs or bars or channels or the fact that it could theoretically be industrial scrap. Accordingly, it was held that item, in question is classifiable as melting scrap under item 26 and not as semi-finished steel under item 26AA (i) of erstwhile Central Excise Tariff. It .....

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..... note 72. If they fall under Heading No. 7210.90 the exemption under notification 208/83 is available." 2. In view of the ratio of the decision of the Apex Court and the circular issued by the Board, it is clear that item, in question, is classifiable under Chapter 72 not under Chapter 73. Accordingly, we hold that they fall under Heading 7210.90 and the exemption under Notification 208/83 is .....

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